Arkansas legislation · 95th General Assembly (2025 Regular)
Arkansas SB419: TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES TO A CULTIVATION FACILITY
Status: Failed, May 5, 2025
What the bill says
An act to be entitled an act to create a sales and use tax exemption for certain sales to a cultivation facility; and for other purposes. subtitle to create a sales and use tax exemption for certain sales to a cultivation facility.
From the introduced text:
An Act To Be Entitled AN ACT TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES TO A CULTIVATION FACILITY; AND FOR OTHER PURPOSES. Subtitle TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES TO A CULTIVATION FACILITY. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF ARKANSAS: SECTION 1. Arkansas Code Title 26, Chapter 52, Subchapter 4, is amended to add an additional section to read as follows: 26-52-457. Cultivation facility. (a) As used in this section: (1) "Cultivation facility" means the same as defined in Arkansas Constitution, Amendment 98, § 2; (2)(A) "Finished goods packaging" means product packaging for usable marijuana (ii) Is child resistant or contains a childresistant container; and (iii) Has product information that is directly printed on the packaging of the finished product or has an attached label or leaflet that contains product information. (B) "Finished goods packaging" includes without limitation a label attached to the product packaging; *CEB014* 03/10/2025 3:28:11 PM CEB014 SB419 (3) "Medical use" means the same as defined in Arkansas Constitution, Amendment 98, § 2; (4) "Qualifying patient" means the same as defined in Arkansas Constitution, Amendment 98, § 2; (5) "Usable marijuana" means the same as defined in Arkansas Constitution, Amendment 98, § 2; and (6) "Utility" means electricity, liquefied petroleum gas, natural gas, …
Sponsors
- Greg Leding (D, 30) · primary sponsor
Latest actions
- : Sine Die adjournment
- : Recommended for study in the Interim Committee on REVENUE & TAX - SENATE
- : Withdrawn from Committee and placed on calendar.
- : Read first time, rules suspended, read second time, referred to REVENUE & TAX - SENATE
- : Filed
Common questions
- What is SB419?
- SB419 is a bill in the Arkansas Legislature (95th General Assembly (2025 Regular)): TO CREATE A SALES AND USE TAX EXEMPTION FOR CERTAIN SALES TO A CULTIVATION FACILITY.
- What does SB419 do?
- In its own words: An act to be entitled an act to create a sales and use tax exemption for certain sales to a cultivation facility; and for other purposes. subtitle to create a sales and use tax exemption for certain sales to a cultivation facility.
- What is the status of SB419?
- Failed as of May 5, 2025. Latest action: Sine Die adjournment (May 5, 2025).
- Who sponsored SB419?
- Greg Leding (D, 30).
- Where is the official record for SB419?
- On the Arkansas Legislature website: https://www.arkleg.state.ar.us/Bills/Detail?ddBienniumSession=2025%2F2025R&measureno=SB419
Source: official Arkansas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.